Reports


  • 18-October-2004

    English, PDF, 622kb

    Compliance Risk Management: Use of Random Audit Programmes

    This information note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.

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  • 18-October-2004

    English, PDF, 725kb

    Compliance Risk Management: Managing and Improving Tax Compliance

    The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.

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  • 18-October-2004

    English, PDF, 335kb

    Compliance Risk Management: Progress with the Development of Internet Search Tools for Tax Administration

    This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).

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  • 3-September-2004

    English, , 498kb

    Employee Stock Option Plans: Impact on Transfer Pricing

    The OECD has released an analytical study of transfer pricing issues in respect of employee stock option plans. This study was prepared by the OECD Secretariat and benefited from considerable input and detailed discussions from the Delegates to the Working Party No. 6 on the Taxation of Multinational Enterprises of the Committee on Fiscal Affairs. When developing this Study, the OECD Secretariat also received formal and informal input

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  • 5-May-2004

    English, , 130kb

    Guidance Series: Record Keeping Guidance

    The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int

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  • 5-May-2004

    English, , 229kb

    Guidance Series: Electronic Payment Systems - Accountability Guidance

    The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</

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  • 5-May-2004

    English, , 123kb

    Guidance Series: Transaction Information Guidance

    The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.

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  • 22-March-2004

    English, Excel, 219kb

    OECD's Project on Harmful Tax Practices: 2004 Progress Report

    OECD's Project on Harmful Tax Practices: 2004 Progress Report

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  • 29-October-2003

    English, PDF, 51kb

    Taxpayers' Rights and Obligations - Practice Note

    A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

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  • 29-October-2003

    English, , 173kb

    General Administrative Principles - Taxpayers' Rights and Obligations

    Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

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